Pepper Company paid $$2,500,000$ for the net assets of Salt Corporation and Salt was then dissolved. Salt had no liabilities. The fair values of Salt's assets were $$3,750,000.$ Salt's only non$-$current assets were land and buildings with book values of $$100,000$ and $$520,000,$ respectively, and fair values of $$180,000$ and $$730,000,$ respectively. At what value will the buildings be recorded by Pepper?

a$.$ $$730,000$

b$.$ $$520,000$

c$.$ $$210,000$

d$.$ $$0$